2023 (10) TMI 1214

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....eals) Customs, Central Excise & Service Tax, Lucknow. By the impugned order following has been held:- "The impugned order was received by the appellant on 10.11.2017, as declared in the appeal Memo; whereas appeal against the same was filed on 25.03.2019 i.e. after more than a year. As per Section 85 (3A) of the Finance Act, 1994, the appeal was to be filed within two months from the date of receipt of the order. Thus, the appeal is time-barred and is dismissed on the same ground." 2.1 We have heard Shri Namit Kumar Sharma learned Counsel appearing for the appellant and Shri Manish Raj learned Authorized Representative appearing for the revenue. Learned Counsel sought to argue the matter on the merits of the case by referring to....

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....missioner (Appeal) has been granted the power to condone delay of one month in filing the appeal on sufficient cause being shown. In the present case appeal was filed before the Commissioner (Appeal) after more than a year from the date of receipt of order in original. Hence Commissioner (Appeal) has rightly held that appeal was filed beyond the prescribed period of limitation and has dismissed the same on this ground alone. 3.2 This issue is squarely covered by the decision of Hon'ble Supreme Court in the case of M/s Singh Enterprises [2008 (221) E.L.T. 163 (SC)], wherein it has been held that Commissioner (Appeals) could not condone the delay beyond the 30 days in filing the appeal before him, relevant part of the said decision are rep....

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....he Indian Limitation Act, 1963 (in short the 'Limitation Act') can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days time can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) of Section....